Recent Submissions

The question of whether ownership matters remains an important one in corporate financial policy. The types of owners of the means of production in an economy and the extent to which ownership is concentrated or diffused ...

This study investigates the causal relationships, both long run and short run between the Industrial Index 25 and some macroeconomic variables in South Africa. Quarterly data from all the variables was collected from 1995 ...

As a prerequisite for an informed decision, a company’s financial results are undoubtedly one of the most important aspects to be considered in a financial distress prediction model. To rely purely on financial results for ...

Saving for retirement has become more complicated for employees due to the complexity of the financial decisions involved. Financial decision making is believed to be associated with a number of behavioural and socio-economic ...

This study empirically examines the impact of capital structure on the profitability of the industrial firms listed on the JSE over a period 2006-2015. The sample consists of 52 industrial companies with a complete data ...

In the past two decades, corporate governance has received much attention from academics, investors and managers as well as from policymakers. This is mainly because of scandals and failures that have led to companies in ...

Financial literacy has been identified in previous studies as an area that has not been researched extensively in South Africa. This is particularly true for Black South Africans who have been previously disadvantaged and ...

This study presents a three-tiered approach to determine financial distress in companies listed on the Johannesburg Stock Exchange. The objective of this unique approach is to contribute to the existing knowledge base in ...

The study examined the momentum in the fundamentals of companies over time, and
whether the information content in the momentum of the fundamentals improved the
understanding of the long-standing price momentum and earnings ...

is worldwide concern that people do not save enough towards retirement. To
stimulate savings, tax incentives are a method employed by governments to encourage
retirement savings. In this context, the asset allocation ...

In recent times, financial literacy has become increasingly important. This is true for a
number of reasons including the increased number and complexity of financial products
available to the consumer. ...

The relationship between an individual s financial risk tolerance (FRT) level and
demographic factors has been widely researched because of the importance of
determining an individual s risk profile. The process by which ...

In 2008, the world experienced a global financial crisis, highlighting concerns over a lighttouch
financial regulatory system such as currently used in South Africa. Even though the
South African financial system ...

The study explores the business of mortgage default insurance for residential property finance as a potential innovation in the South African housing finance system. The commercial viability (in terms of post-tax earnings) ...

The working capital management of a firm has a strong influence on the firm’s profitability and liquidity. The retail industry is vital to the South African economy; hence, if poor working capital management influences a ...

In behavioural finance, a substantial body of work exists about what motivates a decision-maker at the moment of choice. Yet what is often overlooked is that there is a whole lengthy part of the decision-making process ...

This study investigates several of the mandatory disclosures for investments in associates. An important investigation of this study is whether or not the information content in disclosed fair values for investments in ...

There is worldwide concern that individuals are not saving sufficiently for retirement. Low savings rates, coupled with a lack of preservation of retirement funds when individuals move jobs, could have adverse repercussions ...

The main focus of this study is the analysis of the capital budgeting practices and techniques implemented by companies listed on the Alternative Exchange (Alt X) of the Johannesburg Securities Exchange (JSE). Dayananda, ...

The purpose of this study is to determine whether the Balanced Scorecard provides guidance to managerial decision making in Company M.
The impetus for this study came from the observations within Company M which is in the ...